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The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This study traced the architectural, urban and social characteristics of the Bugok Railway Official Residences (BRORs) in South Korea. It also explored the modern elements of Western (or Japanized Western) or traditional Korean characteristics embodied in the BRORs in the modernization process of Korea in the early 20th century.

Through literature reviews, field trips and archive investigation, this study uncovered new critical facts concerning the origin of the BRORs’ construction plan and architectural characteristics.

The BRORs’ value can be described as follows. First, the BRORs are the first modern housing complex in the Uiwang region. Second, they are meaningful as a housing area built during the Japanese colonial period, and many houses were concentrated in the center of a large city. Third, each official residence shows that various phenomena (mass production, standardization, efficiency and so on) are concentrated in buildings from premodern to modern period. Finally, the image of a group residential complex about to be demolished due to redevelopment is recorded in detail.

In the 1940s, the Railway Bureau of the Japanese Government-General of Korea planned a new small-scale town where mainly railway workers would live. The BRORs in Sam-dong, Uiwang were the first-phase plan. Specifically, 200 households in 100 buildings (two households per building) were built in 1943 during the end of the Japanese colonial period. After the liberation in 1945, these residences were made available to the general public and only 27 households remained through modification and renovation. The remaining residences will be demolished in 2023.

This research examined the meaning of the BRORs, which had not previously been researched in-depth, from diverse perspectives; accordingly, the basic research required for sustainable archiving can be performed after demolition using the study data.